Belson Steel Versus Commr. of C. Ex. & S.T., Chandigarh-I

Imposition of penalty u/r 26 of the Central Excise Rules, 2002 - excess duty has been passed on manufacturer/buyer to avail excess Cenvat credit - Held that: - The appellant has passed the Cenvat credit of the duty which they have paid to the manufac .....

gy Ltd., Raipur paid duty and transferred goods to their depot at Mandi Gobindgarh. The depot issued invoices to the appellant wherein excess duty paid was shown. These facts were not known to the appellant thereafter, the appellant transfer the said .....

oposed against the appellant. In adjudication, penalty was imposed on the appellant. Aggrieved from the said order, the appellant is before me. 3. The ld. Counsel submits that the appellant has passed the duty which they have paid to the manufac .....